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Union of India - Section

Section 19AB in Income Tax Rules, 1962

19AB. [ Form of report for claiming deduction under section 80JJAA. [Rule 19AB substituted by the Income-tax (Sixth Amendment) Rules, 2017, w.r.e.f. 1-4-2017.]

- Report of an accountant which is required to be furnished by the assessee along with the return of income under clause (c) of sub-section (2) of section 80JJAA shall be in Form No.10DA.]